Herb Harris was the founder and president of Feral Cat Rescue Research. Herb was the sole individual in the rescue responsible for filing tax forms and other documents keeping the 501c3 nonprofit in compliance. Prior to the 2020 tax year filings Herb apparently would fill out a paper copy of the 990-PF and mail it into the IRS. However apparently in 2020 there was a rule change that required 990-PF forms to be efiled instead of mailed in but Herb mailed a paper copy to the IRS instead on Oct 30 2020. At that point Herb was 78 years old and was not proficient with the concept of efiling. The IRS replied to him that he must efile the form but Herb apparently replied that he could not afford a $1200 fee to efile it. The last correspondence that the IRS sent to Herb regarding his attempt to paper file his 2020 990-PF was on March 29 2022. Herb was already seriously ill and in failing health by that point. However when asked he didn't inform anyone that he had fallen behind on any paperwork. During the first week of June 2022 just two months after the last correspondence from the IRS Herb suffered a massive stroke and never recovered. He ultimately passed away in Dec 2022 at the age of 80. His family was understandably devastated and was given time to grieve. Eventually the rescue's records were searched through and the most recent tax papers were located and examined by other members of the rescue who had no knowledge and experience in this area. Therefore it has only recently been understood by the others at the rescue that the IRS 2020 990-PF was never efiled although a paper copy was filled out and submitted and that subsequent 2021 and 2022 990-PFs were never filed at all because Herb was unable to figure out how to efile them and was in failing health and apparently didn't ask others for help. The remaining members of the rescue are now trying to help urgently file the 2020 2021 and 2022 990-PF forms to become current and compliant in our standing so that we can save our rescue from losing our 501c3 status. We hope to imminently efile the 2022 990-PF and hope to file the 2021 and 2022 990-PF forms by Nov 15. We ask for your understanding and patience in not assessing penalties against our rescue being Herb was in failing health and unable to understand how to efile the returns. Now that he is deceased we are asking you to please allow us to reestablish our good standing without any penalties since no one else but Herb was aware that the filings were behind schedule. We are a very small rescue with very limited financial resources but still are dedicated to our cause. Thank you for considering the difficulties we are facing after Herb's death while still wanting to continue our ability to rescue and rehabilitate homeless and helpless cats living on the streets without food shelter or access to health care.